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Rating (Charity Shops) Act 1976

1976 CHAPTER 45 cross-notes

An Act to amend section 40 of the General Rate Act 1967 and section 4 of the Local Government (Financial Provisions etc. ) (Scotland) Act 1962 as respects charity shops.

[6th August 1976]

1cross-notes

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 (2) At the end of section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (relief for charitable andother organisations), there shall be added the following sub-section —

“ (11) Without prejudice to the meaning of the expression “wholly or mainly used for charitable purposes”, lands and heritages shall be treated as so used, for the purposes of subsection (2> of this section, if —

(a) they are used wholly or mainly for the sale of goods donated to a charity; and

(b) the proceeds of sale (after any deduction of expenses) are applied for the purposes of a charity. ” .

(2)

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F22 Short title and extent.

(1) This Act may be cited as the Rating (Charity Shops) Act 1976.

(2) This Act does not extend to Northern Ireland.

Status: There are currently no known outstanding effects for the Rating (Charity Shops) Act 1976.
Rating (Charity Shops) Act 1976 (1976/45)

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Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
C1Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62) , s. 3
C2The text of S. 1 (2) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
F1S. 1 (1) repealed by Local Government Finance Act 1988 (c. 41, SIF 81:2) , s. 149 , Sch. 13 Pt. Irepealed
F2S. 1 (3) repealed by Statute Law (Repeals) Act 1986 (c. 12) , s. 1 (1), Sch. 1 Pt. VIIrepealed
Defined TermSection/ArticleIDScope of Application
This instrument is derived from the version at www.legislation.gov.uk. To see a list of all amendments (including any to be made) check the resources page for this instrument on their website. Note, the status of this instrument is given above.
This instrument is derived from the version at www.legislation.gov.uk. To see original commencement information, check the resources page associated with this instrument. n.b. commencement information for marked amendments is embedded in the relevant footnote.

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